Clearly deductible
- Production gear: cameras, lenses, lighting, microphones, drones, computers. Items above roughly €450 are depreciated over several years.
- Software and subscriptions: editing suites, stock libraries, scheduling tools, cloud storage, analytics.
- Outsourced work: editors, thumbnail designers, virtual assistants and accountants.
- Workspace: a rented studio in full; a home studio only when the space is independent (own entrance and facilities). The ordinary spare bedroom generally stays private.
- Business travel: trips with a real, documented business purpose. A production trip with a shot list and published output qualifies. If you add two private beach days, the trip is partly private and you split the costs.
- Marketing: paid promotion, website costs, giveaways to your audience (promotional costs at purchase value).
- Phone and internet: the business share.
The clothing rule, precisely
Clothing is deductible only as workwear. Workwear is suitable (almost) only for work, or shows your logo of at least 70 cm² per item. A dress you wear once in a video and again at dinner is private, even if you bought it for the shoot. Costumes and stage pieces that are clearly unsuitable for daily wear are deductible. A designer wardrobe is private.
Mostly private, whatever the content
- Gym, cosmetic treatments, hair, nails: personal care is private even when your appearance is your product. Dutch case law has drawn that line repeatedly.
- Glasses and general wellness: private.
- Everyday meals: private; business meals with a documented business partner are deductible within the mixed-costs limits.
The car
For a company car, you pay tax on a private-use addition (bijtelling). This is a percentage of the list price, added to your income. With the mileage most creators drive, it is often cheaper to keep the car private and charge the business €0.25 per business kilometre. Calculate both options before you sign.
Keep evidence for every deduction
You can deduct costs when you have evidence. With a folder of invoices, a mileage log and a one-line business purpose per trip, most grey areas are decided in your favour. Free products from brands count as taxable income. See free products and barter.
Related questions
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